Sloss v. State

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “We think the claimed deduction is only allowable when the amount paid is for taxes imposed on the person paying it, who is the taxpayer on whom the tax as such is primarily laid by the United States.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

4 cases in this archive cite this case.

• Standard Oil Company v. State
  Court of Civil Appeals of Alabama· 1975-03-05· cited 25×
• Troy State University v. Commissioner
  U.S. Tax Court· 1974-07-09· cited 7×
• Estate of O'Neal v. United States
  N.D. Alabama· 2003-10-08· cited 1×
• State v. Kilborn
  Court of Civil Appeals of Alabama· 1976-08-25

Cites

12 cases in this archive are cited by this case.

• Phillips v. Commissioner
  Supreme Court· 1931-05-25· cited 930×
• Sanger v. Upton
  Supreme Court· 1875-11-29· cited 277×
• Arrowsmith v. Commissioner
  Supreme Court· 1952-12-08· cited 259×
• Magruder v. Supplee
  Supreme Court· 1942-06-01· cited 152×
• Phillips-Jones Corp. v. Parmley
  Supreme Court· 1937-12-06· cited 55×
• Morton v. National Bank
  Supreme Court of Alabama· 1954-08-30· cited 31×
• Ex Parte Morton
  Supreme Court of Alabama· 1954-08-30· cited 26×
• Commissioner of Internal Revenue v. Breyer
  Third Circuit· 1945-08-31· cited 25×
• Nunan v. Green
  Eighth Circuit· 1945-01-08· cited 8×
• United States v. Kensington Shipyard & Drydock Corp. (Two Cases)
  Third Circuit· 1951-03-02· cited 6×
• Harrison v. Commissioner of Internal Revenue
  Fifth Circuit· 1949-04-04· cited 6×
• Boothton Coal Mining Co. v. Tennessee Coal, Iron & R.
  Supreme Court of Alabama· 1952-10-16· cited 5×